
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6531]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
       Subchapter D--Periods of Limitation in Judicial Proceedings
 
Sec. 6531. Periods of limitation on criminal prosecutions

    No person shall be prosecuted, tried, or punished for any of the 
various offenses arising under the internal revenue laws unless the 
indictment is found or the information instituted within 3 years next 
after the commission of the offense, except that the period of 
limitation shall be 6 years--
        (1) for offenses involving the defrauding or attempting to 
    defraud the United States or any agency thereof, whether by 
    conspiracy or not, and in any manner;
        (2) for the offense of willfully attempting in any manner to 
    evade or defeat any tax or the payment thereof;
        (3) for the offense of willfully aiding or assisting in, or 
    procuring, counseling, or advising, the preparation or presentation 
    under, or in connection with any matter arising under, the internal 
    revenue laws, of a false or fraudulent return, affidavit, claim, or 
    document (whether or not such falsity or fraud is with the knowledge 
    or consent of the person authorized or required to present such 
    return, affidavit, claim, or document);
        (4) for the offense of willfully failing to pay any tax, or make 
    any return (other than a return required under authority of part III 
    of subchapter A of chapter 61) at the time or times required by law 
    or regulations;
        (5) for offenses described in sections 7206(1) and 7207 
    (relating to false statements and fraudulent documents);
        (6) for the offense described in section 7212(a) (relating to 
    intimidation of officers and employees of the United States);
        (7) for offenses described in section 7214(a) committed by 
    officers and employees of the United States; and
        (8) for offenses arising under section 371 of Title 18 of the 
    United States Code, where the object of the conspiracy is to attempt 
    in any manner to evade or defeat any tax or the payment thereof.

The time during which the person committing any of the various offenses 
arising under the internal revenue laws is outside the United States or 
is a fugitive from justice within the meaning of section 3290 of Title 
18 of the United States Code, shall not be taken as any part of the time 
limited by law for the commencement of such proceedings. (The preceding 
sentence shall also be deemed an amendment to section 3748(a) of the 
Internal Revenue Code of 1939, and shall apply in lieu of the sentence 
in section 3748(a) which relates to the time during which a person 
committing an offense is absent from the district wherein the same is 
committed, except that such amendment shall apply only if the period of 
limitations under section 3748 would, without the application of such 
amendment, expire more than 3 years after the date of enactment of this 
title, and except that such period shall not, with the application of 
this amendment, expire prior to the date which is 3 years after the date 
of enactment of this title.) Where a complaint is instituted before a 
commissioner of the United States within the period above limited, the 
time shall be extended until the date which is 9 months after the date 
of the making of the complaint before the commissioner of the United 
States. For the purpose of determining the periods of limitation on 
criminal prosecutions, the rules of section 6513 shall be applicable.

(Aug. 16, 1954, ch. 736, 68A Stat. 815.)

                       References in Text

    Section 3748(a) of the Internal Revenue Code of 1939, referred to in 
text, was classified to section 3748(a) of former Title 26, Internal 
Revenue Code. For table of comparisons of the 1939 Code to the 1986 
Code, see Table I preceding section 1 of this title. See, also, section 
7851(a)(6)(B) of this title for applicability of section 3748 of former 
Title 26. See also section 7851(e) for provision that references in the 
1986 Code to a provision of the 1939 Code, not then applicable, shall be 
deemed a reference to the corresponding provision of the 1986 Code, 
which is then applicable.
    The date of enactment of this title, referred to in text, is Aug. 
16, 1986 [formerly I.R.C. 1954], the date of enactment of the Internal 
Revenue Code of 1954.

                  Section Referred to in Other Sections

    This section is referred to in sections 982, 6038A, 6330, 7609 of 
this title.
